9911796707
TMI Blog2023 (12) TMI 504X X X X Extracts X X X X X X X X Extracts X X X X ..... donation application being filed, the revenue authorities would have remained enabled to consider the application/ declaration on merits HELD THAT:- We find no good ground to offer any interference. In the first place, settlement of disputes outside courts/ judicial process is not a fundamental or inherent right of any litigant. That right was created by the statute i.e. the Act. Being a statutory right, the same may have been availed strictly in accordance with the statutory conditions and it was a stipulation that the application/ declaration may be maintainable only if there was pending a litigation between the parties before the cut off date, it remained from the petitioner to satisfy that condition. Not only the petitioner did not f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was imposed under Section 271 AAB of the Income Tax Act, 1961. Thus Rs. 1,71,371/- was raised. 4. Initially the petitioner filed an appeal against the order dated 29.09.2015. That appeal was partly allowed vide order dated 16.02.2017 and the penalty amount was reduced. However, the petitioner did not file any further appeal from the order of the appellate authority over a long period time. That appeal was filed carrying a delay of 1261 days. Thus the second appeal was filed by the appellant on 30th August, 2020. By order dated 23.12.2020 the delay in filing the second appeal was condoned. The appeal is pending before the Tribunal. 5. In such circumstances, learned counsel for the petitioner would submit, grave injustice has been caus ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led strictly in accordance with the statutory conditions and further inasmuch as it was a stipulation that the application/ declaration may be maintainable only if there was pending a litigation between the parties before the cut off date, it remained from the petitioner to satisfy that condition. Not only the petitioner did not file the appeal before the Tribunal, within time it also remained from him to file any defective proceeding seeking condonation of delay in filing such appeal before the cut off date. Therefore, no right vested or accrued to the petitioner to seek a settlement in terms of the conditions prescribed by the Act. For that reason, we find no error in the order passed by the designated authority. 8. Insofar as the furt ..... X X X X Extracts X X X X X X X X Extracts X X X X
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